In Moe v. Confederated Salish and Kootenai Tribes of Flathead Reservation, 425 U.S. 463 (1976), the Court upheld a Montana law that required Indian retailers on tribal land to collect a state cigarette tax imposed on sales to non-Indian consumers. The Court noted that the Indian smokeshop proprietor's competitive advantage over other retailers depended "on the extent to which the nonIndian purchaser is willing to flout his legal obligation to pay the tax. Without the simple expedient of having the retailer collect the sales tax from non-Indian purchasers, it is clear that wholesale violations of the law by the latter class will go virtually unchecked." 425 U.S., at 482. The cigarette tax in Moe fell upon a class- non-Indians-whom the State had power to tax. 425 U.S., at 483. The Court approved Montana's "requirement that the Indian tribal seller collect a tax validly imposed on nonIndians" as a "minimal burden designed to avoid the likelihood that in its absence non-Indians purchasing from the tribal seller will avoid payment of a concededly lawful tax." Ibid.